FindLaw | Find a Lawyer. Find Answers.
Are you a legal Professional?
My current location:
,
| Change location
Delaware Personal Income Tax Laws
Explanation of Chart and More Information on Personal Income Tax Laws
| Code Section | Tit. 30 §1102, et seq. |
| Who is Required to File | Individuals, estates, and trusts with Delaware taxable income; Residents and nonresidents of Wilmington are subject to an additional tax of 1.25% on all wages, salaries, commissions, and net profit |
| Rate | First $2,000, no tax; Next $3,000, 2.2%; Next $5,000, 3.9%; Next $10,000, 4.8% Next $5,000, 5.2% Next $35,000, 5.55%; Over $60,000, 5.95% |
| Federal Income Tax Deductible | No |
| Federal Income Used as Basis | Yes |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
Research the Law:
- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
Related Resources for Personal Income Tax Laws: